Under section 2.4 of the NGER Audit Determination, before agreeing to the terms of the audit, the audit team leader must sign an independence and conduct declaration and give it to the person who appoints the audit team leader to carry out the audit. 4.5.1 Independence and Code of Conduct declaration Key points of guidance around independence and conflicts of interest are included below. For these assessments to be unbiased and objective, the audit team leader needs to be free of any other conflicting interests and maintain independence from the audited body. When conducting Part 6 audits, an audit team leader is required to make assessments about the accuracy, reliability and completeness of the underlying data or matters of compliance. Subdivision 6.6.3 and subdivision 6.6.4 of the NGER Regulations include general and specific independence requirements respectively.Īuditor independence is fundamental for objective, unbiased and reliable audits. Supporting the Emissions Reduction Fund.Australian National Registry of Emissions Units.Contracts for carbon and renewable market trades.National Greenhouse and Energy Reporting.Compliance policy for enforceable undertakings.
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